Clause 4, Article 45 of the 2025 Tax Administration Law stipulates 10 acts considered tax evasion from July 1, 2026 as follows:
(1) Not submitting tax registration dossiers; not submitting tax declaration dossiers; submitting tax declaration dossiers 90 days after the expiration date of tax declaration dossiers or the expiration date of tax declaration dossier extension according to the provisions of this Law, leading to a shortage of tax payable or an increase in the amount of tax exempted, reduced, and refunded;
(2) Not recording or recording in the accounting books revenues related to determining the amount of tax payable;
(3) Not making invoices and not declaring taxes when selling goods and services in accordance with the law or recording value on sales invoices lower than the actual payment value of goods and services sold for tax declaration;
(4) Using invoices and documents that are illegal, using invoices and documents that are illegal to account for goods and services purchased in activities incurring tax obligations, reducing the amount of tax payable or increasing the amount of tax exempted, the amount of tax reduced or increased the amount of tax deducted, the amount of tax refunded, and the amount of tax not payable;
(5) Using documents and materials that do not accurately reflect the nature of the transaction or the actual transaction value to incorrectly determine the amount of tax payable, the amount of tax exempted, the amount of tax reduced, the amount of tax refunded, and the amount of tax not payable;
(6) Falsifying the reality of exported and imported goods that violating individuals and organizations do not voluntarily remedy the consequences by paying the full amount of tax payable according to regulations;
(7) Intentionally not declaring or falsely declaring taxes on exported and imported goods;
(8) Colluding with a sender to import goods for the purpose of tax evasion;
(9) Using goods that are not subject to tax, are exempt from tax, and are considered for tax exemption for incorrect purposes without declaring the change of purpose of use to the tax management agency;
(10) Taxpayers who have business activities during the period of suspension or temporary suspension of business activities but do not notify the tax management agency;
Taxpayers are not penalized for tax evasion but are penalized for tax procedure violations in the following cases:
- Not submitting tax registration dossiers; not submitting tax declaration dossiers; submitting tax declaration dossiers 90 days after the expiration date of tax declaration dossiers or the expiration date of tax declaration dossier extension but no tax amount to be paid arises;
- Submit tax declaration dossiers 90 days after the expiration date of tax declaration dossiers or the expiration date of tax declaration dossier extensions incurring the amount of tax payable and the taxpayer has paid the full amount of tax and late payment to the state budget before the tax authority announces the tax inspection decision or before the tax authority makes a record of the act of late payment of tax declaration dossiers.
